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2009 Individual Income Tax Rates, Standard Deductions,
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Personal Exemptions, and Filing Thresholds
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If your filing status is
Single
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If your filing status is Married filing jointly
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Taxable Income
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Taxable Income
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But not
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Marginal Rate
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But not
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Marginal Rate
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Over ---
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over ---
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Over ---
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over ---
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$0
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$8,350
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10%
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$0
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$16,700
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10%
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$8,350
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$33,950
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15%
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$16,700
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$67,900
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15%
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$33,950
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$82,250
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25%
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$67,900
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$137,050
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25%
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$82,250
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$171,550
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28%
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$137,050
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$208,850
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28%
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$171,550
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$372,950
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33%
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$208,850
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$372,950
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33%
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$372,950
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and over
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35%
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$372,950
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and over
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35%
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If your filing status is Head
of Household
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If your filing status is Married filing separately
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Taxable Income
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Taxable Income
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But not
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Marginal Rate
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But not
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Marginal Rate
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Over ---
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over ---
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Over ---
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over ---
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$0
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$11,950
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10%
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$0
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$8,350
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10%
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$11,950
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$45,500
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15%
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$8,350
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$33,950
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15%
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$45,500
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$117,450
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25%
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$33,950
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$68,525
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25%
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$117,450
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$190,200
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28%
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$68,525
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$104,425
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28%
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$190,200
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$372,950
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33%
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$104,425
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$186,475
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33%
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$372,950
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and over
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35%
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$186,475
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and over
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35%
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Standard
Deduction
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Phaseout of Itemized
Deduction
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Standard
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Blind/Elderly
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Married filing
separately
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$83,400
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Single
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$5,700
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$1,400
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All others
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$166,800
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Married
filing jointly
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$11,400
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$1,100
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Standard Deduction for
Dependants
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Head of
Household
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$8,350
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$1,400
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Greater of $950 or sum
of $300 and individual's earned income
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Married
filing separately
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$5,700
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$1,100
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Personal
Exemption
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$3,650
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Threshold for Refundable
Child Tax Credit
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$3,000
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Phaseout
of Personal Exemption
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AGI
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Beginning of Phaseout
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Maximum Phaseout
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Single
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$166,800
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$289,300
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Married
filing jointly
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$250,200
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$372,700
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Head of
Household
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$208,500
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$331,000
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Married
filing separately
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$125,100
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$186,350
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Filing
Threshold
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Number of
Blind / Elderly Exemptions
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0
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1
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2
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3
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4
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Single
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Head
of Household
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0 children
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1 child
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2 children
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Married
filing jointly
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0 children
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1 child
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2 children
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